Most workshop machine tools fall under Chapter 84 of the HSN: lathes 8458, drilling and milling 8459, grinding 8460, shaping, slotting and sawing 8461, presses 8462, thread rolling 8463, compressors 8414 and welding machines 8515. Balancing machines fall under 9031. The usual GST rate on these machines is 18 percent. Always confirm the exact code and rate for your item with your CA.
In this guide 7 sections
Accounts teams ask us for HSN codes almost as often as buyers ask for prices. And it is easy to see why: search "HSN code for lathe machine" and you get a long list of lookup sites, each showing one code at a time, some contradicting each other.
This page puts the common workshop machines in one table, with the HSN heading, the usual sub-heading and the GST rate, then explains what to check on an invoice and how input tax credit works when you buy a machine.
It is written for procurement teams, accountants and owners who buy machinery. For the full buying process, see our procurement checklist for workshop machinery.
HSN Codes and GST Rates for Workshop Machinery
| Machine | HSN heading | Common sub-heading | Typical GST |
|---|---|---|---|
| Lathe machine (metal, conventional) | 8458 | 8458 19 (horizontal, non-CNC) | 18% |
| Drilling machine (pillar, radial) | 8459 | 8459 29 (drilling, non-CNC) | 18% |
| Milling machine (universal, turret) | 8459 | 8459 59 / 8459 69 (milling, non-CNC) | 18% |
| Drilling cum tapping machine | 8459 | Depends on the machine; confirm | 18% |
| Surface grinder | 8460 | 8460 19 (flat-surface, non-CNC) | 18% |
| Cylindrical grinder | 8460 | 8460 29 (non-CNC) | 18% |
| Shaping and slotting machine | 8461 | 8461 20 | 18% |
| Bandsaw and hacksaw (metal cutting) | 8461 | 8461 50 (sawing or cutting-off) | 18% |
| Power press and hydraulic press (metal) | 8462 | Sub-headings changed in 2022; confirm | 18% |
| Thread rolling machine | 8463 | 8463 20 | 18% |
| Air compressor (workshop) | 8414 | 8414 80 | 18% |
| Arc, MIG and TIG welding machines | 8515 | 8515 31 / 8515 39 | 18% |
| Plasma cutting machine | 8456 | 8456 40 | 18% |
| Balancing machine | 9031 | 9031 10 | 18% |
| Chucks, tool holders, work holders | 8466 | 8466 10 / 8466 20 | 18% |
Swipe the table sideways to see every column →
A few notes on reading this table:
- CNC and non-CNC machines often have different sub-headings. The figures above are for conventional machines, which is what most of our range is.
- The sub-heading can depend on the design. Milling machines are split by knee-type and other types, for example. Your CA or the supplier's invoice settles the exact code.
- Parts and accessories may not share the machine's code. Chucks and tool holders usually go under 8466; electric motors under 8501.
How Many HSN Digits Must Appear on the Invoice?
Under Notification 78/2020-Central Tax, effective 1 April 2021, the HSN digits a supplier must show depend on its turnover in the previous financial year:
| Supplier's turnover (previous year) | HSN digits on tax invoice |
|---|---|
| Up to ₹5 crore | 4 digits on B2B invoices |
| Above ₹5 crore | 6 digits |
Swipe the table sideways to see every column →
E-invoices from businesses with turnover of ₹5 crore or more need at least 6 digits. Exports and imports use the 8-digit tariff code.
What to Check on a Machinery Invoice
Before you pay, check that the tax invoice shows:
- The supplier's and your GSTIN, both correct
- The HSN code with the right number of digits
- The machine described clearly: make, model and key specification
- Taxable value, the GST rate, and the split: CGST + SGST for a supply within Gujarat, or IGST for a supply from another state
- Freight, installation and commissioning, each with its own GST treatment as shown by the supplier
- Invoice number and date, and the place of supply
A clear invoice is not just paperwork. Your input tax credit, your loan disbursement and any subsidy claim all depend on it.
Can You Claim Input Tax Credit on Machinery?
Usually, yes. A GST-registered business can claim input tax credit (ITC) on the GST paid on machinery used for its taxable business. Key points:
- Full credit at once. ITC on capital goods like machinery can generally be claimed in full when you receive the machine and the invoice, provided the other conditions are met (the supplier has filed the invoice, you have received the goods, and so on).
- Depreciation rule. If you claim depreciation on the GST portion of the machine's cost under income tax, you can't also claim ITC on that GST. Most businesses claim the ITC and depreciate only the value before GST.
- Business use. Machinery used for exempt supplies or non-business purposes has restricted credit.
- Selling the machine later. If you sell a machine on which you took ITC, GST applies on the sale. Your CA will advise on the exact amount.
This is a general guide, not tax advice. Speak to your CA about your own case.
Common Mistakes We See
- A quote "inclusive of GST" with no breakup. Ask for the taxable value, the rate and the HSN code as separate lines.
- The wrong state tax. A Gujarat supplier delivering to a Gujarat address charges CGST + SGST, not IGST.
- A machine invoiced as "parts". Parts can have different codes and treatments. The invoice should describe what you actually bought.
- No HSN on the quotation. Your accounts team needs it before the PO, not after the delivery.
How We Invoice
Our quotations and tax invoices show the HSN code, the GST rate and the taxable value separately, with delivery and commissioning listed on their own lines. If your accounts team needs the HSN code before raising a purchase order, ask us and we will send it with the quote.
Price is the other half of the picture. GST is only one of the lines that make up what a machine really costs you; our lathe machine buying guide covers the rest for the most common purchase.
Frequently Asked Questions
What is the HSN code for a lathe machine?
Metal-working lathes fall under heading 8458. A conventional (non-CNC) horizontal lathe usually falls under sub-heading 8458 19. Confirm the full code for your machine with your CA or the supplier's invoice.
What is the GST rate on lathe machines?
The usual GST rate on lathes and most workshop machine tools is 18 percent. Check the current CBIC rate notification or your CA before relying on it.
What is the HSN code for a power press?
Presses for working metal fall under heading 8462. The sub-headings were reorganised in 2022, so confirm the exact 6-digit code for a mechanical or hydraulic press with your CA.
What is the HSN code for an air compressor?
Workshop air compressors usually fall under 8414 80. Compressors for refrigeration and other special uses have different sub-headings.
Can I claim GST input tax credit on a new machine?
Generally yes, if you are registered under GST and the machine is used for your taxable business. You can usually claim the full credit at once, but not if you also claim depreciation on the GST portion. Ask your CA about your case.
Need the HSN Code Before You Order?
Tell us the machine you are buying and we will send the quotation with the HSN code, GST rate and taxable value shown clearly.
Browse the full range of workshop machinery, including lathe machines, drill machines and power presses.
- Start hereHow to Buy Workshop Machinery in India: A Procurement Checklist from Spec Sheet to Commissioning
- GuideHSN Codes and GST Rates for Workshop Machinery (Lathe, Drill, Press, Compressor and More)You are here
2 more guides coming in this series.